LOCAL TAXATION IN SOUTH AFRICA

By D. J. J. Botha

South African Journal of Economics, 1969, vol. 37, issue 4, 394-438

Abstract: “We are most of us profoundly uninterested in municipal affairs.” Maud. This paper questions the rationale of the South African system of local taxation. It is argued that our system has too narrow a tax base‐fixed property‐to supply the needs of the modern city; that property taxation is iniquitous in its effects upon taxpayers; and that today it is being applied to finance categories of expenditure for which a tax on property was never intended. Some new thinking is required to devise a system that would supply a closer link between financial requirements and ability to pay.

Date: 1969
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Persistent link: https://EconPapers.repec.org/RePEc:bla:sajeco:v:37:y:1969:i:4:p:394-438

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